Question: The One Big Beautiful Bill Act ( OBBBA ) includes a provision that makes permanent the suspension of miscellaneous itemized deductions that were originally eliminated

The One Big Beautiful Bill Act (OBBBA) includes a provision that makes permanent the suspension of miscellaneous itemized deductions that were originally eliminated or restricted under the Tax Cuts and Jobs Act (TCJA). Therefore, no miscellaneous itemized deductions may be claimed by a taxpayer on Schedule A with the exception of which of the following expenses?

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